Associated General Contractors v. State Tax Commission

'Tbe trial court held'the sales tax assessment, as redetermined, is valid and intervenor is liable for tbe tax in tbe sum of $47,121.67, with interest from tbe date of tbe decree.

Tbe assessment was based on tbe theory tbe activities of intervenor in preparing asphaltic concrete for use and using the same in fulfilling paving contracts makes such a retail sale as tbe same is defined in section 422.42(11), Code of Iowa, 1958. (This subsection was enacted in. 1949 by tbe Fifty-third General Assembly as part of House File 237 and is tbe same in subsequent Codes.)

Intervenor is a construction…